All judgment of the court below is reversed.

The defendant shall be punished by imprisonment with prison labor for two months for each crime in the judgment of the second and third level.

1. Summary of grounds for appeal;

A. The Defendant asserted the grounds for appeal on the grounds of mistake of facts and illegality in sentencing in the statement of the grounds for appeal against the lower judgment (i.e., May 31, 2018), and the defense counsel asserted the grounds for appeal only on the grounds of unfair sentencing in the statement of the grounds for appeal against the lower judgment (i.e., May 31, 2018). However, the Defendant and the defense counsel acknowledged all the charges of this part of the charges, stating only unfair sentencing as the grounds for appeal at the second trial date (i.e., May 31, 2018). Since the Defendant and the defense counsel stated that this part of the charges was recognized at the fifth trial date of the first trial of the lower court, the allegation of mistake in the above facts is deemed to have been withdrawn.

The defendant's defense counsel asserted facts and improper sentencing on the grounds of appeal in the statement of the reasons for appeal against the judgment of the court below in the third instance. However, the defendant and his defense counsel stated that all of the facts charged of this case are recognized, since they stated in the fifth trial of the court below that the sentencing was unfair on the grounds of appeal at the fifth trial of the court below. Thus, the above

The punishment of the lower court against the Defendant [the first instance judgment: imprisonment of one year, confiscation (No. 1 through 7) and additional collection of 200,000 won, the second instance judgment: imprisonment of two months, and the third instance judgment: imprisonment of four months] is too unreasonable.

B. Each sentence of the lower court’s 2 and 3 against the Defendant by the Prosecutor is too unhued and unreasonable.

2. We examine ex officio the grounds for appeal by the defendant and the prosecutor prior to the judgment

The judgment of the court below in the first or third instance against the defendant was rendered, and the defendant filed an appeal against the judgment of the court below in the second or third instance, and the court decided to concurrently examine the above tax appeal case.

However, according to the records, the following facts are recognized.

A. On October 6, 2016, the Defendant was sentenced to ten months of imprisonment for fraud and two years of suspended execution at the Busan District Court on October 14, 2016 (hereinafter referred to as “the judgment”).